rates 2025

This commit is contained in:
2025-06-22 19:22:10 -04:00
parent 7324fe2e52
commit 3ba92cef0b
30 changed files with 1858 additions and 134 deletions

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@@ -98,6 +98,29 @@ Python 3.12.3
\chapter{INTRODUCTION}
\label{\detokenize{introduction:introduction}}\label{\detokenize{introduction::doc}}
\sphinxAtStartPar
In this course youll learn about the various government agencies and legislation that impact payroll
from both the employers and the employees perspective. Moreover, youll learn the information
and processes necessary to produce payroll at the employee level.
\sphinxAtStartPar
The objective of the payroll function is to pay employees \sphinxstylestrong{accurately and on time} while remaining
compliant with legislation across a full annual payroll cycle. In this course, youll cover:
\begin{itemize}
\item {}
\sphinxAtStartPar
Payrolls responsibilities from hiring through to termination.
\item {}
\sphinxAtStartPar
Payroll compliance legislation in practical scenarios.
\item {}
\sphinxAtStartPar
Individual pay calculation process.
\end{itemize}
\section{Payroll Legal Framework}
\label{\detokenize{introduction:payroll-legal-framework}}
@@ -172,6 +195,387 @@ c. Choice C
\sphinxstepscope
\chapter{OBNOARDING EMPLOYEE}
\label{\detokenize{onboarding_employee:obnoarding-employee}}\label{\detokenize{onboarding_employee::doc}}
\section{Employment Standards Requirements}
\label{\detokenize{onboarding_employee:employment-standards-requirements}}
\sphinxAtStartPar
Each province/territory, as well as the federal government, sets minimum employment standards, including:
\begin{itemize}
\item {}
\sphinxAtStartPar
Minimum wage
\item {}
\sphinxAtStartPar
Minimum age (may also be governed by other legislation)
\item {}
\sphinxAtStartPar
Required pay statement information:
\sphinxhyphen{} Employee name
\sphinxhyphen{} Pay period date
\sphinxhyphen{} Rates of pay and hours worked
\sphinxhyphen{} Gross earnings
\sphinxhyphen{} Itemized deductions
\sphinxhyphen{} Net pay
\end{itemize}
\section{Internal Forms}
\label{\detokenize{onboarding_employee:internal-forms}}
\sphinxAtStartPar
Typical commencement package forms include:
\begin{itemize}
\item {}
\sphinxAtStartPar
Authorization for hiring
\item {}
\sphinxAtStartPar
Direct deposit agreement
\item {}
\sphinxAtStartPar
Union membership application
\item {}
\sphinxAtStartPar
Benefits enrollment (e.g., health/dental, pension)
\item {}
\sphinxAtStartPar
Confidentiality agreement
\end{itemize}
\subsection{Authorization for Hiring}
\label{\detokenize{onboarding_employee:authorization-for-hiring}}
\sphinxAtStartPar
This internal document includes:
\begin{itemize}
\item {}
\sphinxAtStartPar
New employees basic info
\item {}
\sphinxAtStartPar
Start date, department, salary
\item {}
\sphinxAtStartPar
Probation details
\item {}
\sphinxAtStartPar
Hiring authoritys signature
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Important:} Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.
\subsection{Union Membership}
\label{\detokenize{onboarding_employee:union-membership}}
\sphinxAtStartPar
For unionized workplaces:
\begin{itemize}
\item {}
\sphinxAtStartPar
Union dues are deducted
\item {}
\sphinxAtStartPar
Employees sign authorization for deduction
\item {}
\sphinxAtStartPar
Exemptions may apply, but dues equivalent still required
\end{itemize}
\subsection{Benefit Enrollment Forms}
\label{\detokenize{onboarding_employee:benefit-enrollment-forms}}
\sphinxAtStartPar
Forms cover group insurance and pension plans:
\begin{itemize}
\item {}
\sphinxAtStartPar
Employee indicates coverage type
\item {}
\sphinxAtStartPar
Signatures authorize payroll deductions
\end{itemize}
\subsection{Confidentiality Agreement}
\label{\detokenize{onboarding_employee:confidentiality-agreement}}
\sphinxAtStartPar
A legally binding agreement protecting sensitive company info:
\begin{itemize}
\item {}
\sphinxAtStartPar
Defines proprietary data
\item {}
\sphinxAtStartPar
Outlines responsibilities, penalties, and timeframe
\end{itemize}
\section{Required Federal and Provincial/Territorial Forms}
\label{\detokenize{onboarding_employee:required-federal-and-provincial-territorial-forms}}
\sphinxAtStartPar
\sphinxstylestrong{Purpose:} Determine correct income tax withholdings.
\sphinxAtStartPar
Forms:
\begin{itemize}
\item {}
\sphinxAtStartPar
TD1 (federal)
\item {}
\sphinxAtStartPar
TD1 (provincial/territorial)
\item {}
\sphinxAtStartPar
Québec employees: also TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Provincial/territorial withholding} is based on \sphinxstyleemphasis{province of employment}, but tax liability is based on \sphinxstyleemphasis{province of residence}.
\sphinxAtStartPar
\sphinxstylestrong{Adjustments:}
\begin{itemize}
\item {}
\sphinxAtStartPar
Request extra withholding via TD1 or TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
\item {}
\sphinxAtStartPar
Request reduction using CRA Form T1213 or RQ Form TP\sphinxhyphen{}1016\sphinxhyphen{}V
\end{itemize}
\sphinxAtStartPar
Essential Info on All Forms:
\begin{itemize}
\item {}
\sphinxAtStartPar
Employee name
\item {}
\sphinxAtStartPar
Date of birth
\item {}
\sphinxAtStartPar
Social Insurance Number
\end{itemize}
\subsection{Tax Credits (TD1)}
\label{\detokenize{onboarding_employee:tax-credits-td1}}\begin{enumerate}
\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}%
\item {}
\sphinxAtStartPar
Basic personal amount
\item {}
\sphinxAtStartPar
Canada caregiver (infirm children)
\item {}
\sphinxAtStartPar
Age amount
\item {}
\sphinxAtStartPar
Pension income
\item {}
\sphinxAtStartPar
Tuition
\item {}
\sphinxAtStartPar
Disability
\item {}
\sphinxAtStartPar
Spouse/common\sphinxhyphen{}law partner amount
\item {}
\sphinxAtStartPar
Eligible dependant
\item {}
\sphinxAtStartPar
Caregiver for infirm spouse or dependant
\item {}
\sphinxAtStartPar
Caregiver for dependant age 18+
\item {}
\sphinxAtStartPar
Transfers from spouse
\item {}
\sphinxAtStartPar
Transfers from dependant
\item {}
\sphinxAtStartPar
Total
\end{enumerate}
\sphinxAtStartPar
Additional Instructions:
\begin{itemize}
\item {}
\sphinxAtStartPar
Fill out TD1 only if claiming more than basic credit
\item {}
\sphinxAtStartPar
Québec employees must always complete TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
\end{itemize}
\subsection{Tax Credits (TP\sphinxhyphen{}1015.3\sphinxhyphen{}V \textendash{} Québec)}
\label{\detokenize{onboarding_employee:tax-credits-tp-1015-3-v-quebec}}\begin{itemize}
\item {}
\sphinxAtStartPar
Basic amount
\item {}
\sphinxAtStartPar
Transfer from spouse
\item {}
\sphinxAtStartPar
Amount for dependants
\item {}
\sphinxAtStartPar
Impairment in mental/physical function
\item {}
\sphinxAtStartPar
Age amount, retirement income, living alone
\item {}
\sphinxAtStartPar
Career extension
\end{itemize}
\sphinxAtStartPar
Deductions:
\begin{itemize}
\item {}
\sphinxAtStartPar
Remote area housing
\item {}
\sphinxAtStartPar
Deductible support payments
\end{itemize}
\section{Content Review Highlights}
\label{\detokenize{onboarding_employee:content-review-highlights}}\begin{itemize}
\item {}
\sphinxAtStartPar
Consent is required for personal info collection
\item {}
\sphinxAtStartPar
TD1 and TP\sphinxhyphen{}1015.3\sphinxhyphen{}V are used to calculate source deductions
\item {}
\sphinxAtStartPar
Claim amounts may differ between federal and provincial forms
\item {}
\sphinxAtStartPar
Employers must keep the forms on file (do not send to CRA/RQ)
\end{itemize}
\section{Review Questions (Sample)}
\label{\detokenize{onboarding_employee:review-questions-sample}}\begin{enumerate}
\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}%
\item {}
\sphinxAtStartPar
What does an offer letter signature signify?
\item {}
\sphinxAtStartPar
What documents are included in a commencement package?
\item {}
\sphinxAtStartPar
Name three common internal forms
\item {}
\sphinxAtStartPar
What must payroll verify on a hiring form?
\item {}
\sphinxAtStartPar
What must be checked for SINs starting with “9”?
\item {}
\sphinxAtStartPar
True/False: Union dues can be deducted without consent.
\item {}
\sphinxAtStartPar
What authorizes benefit premium deductions?
\end{enumerate}
\section{Example Evaluations}
\label{\detokenize{onboarding_employee:example-evaluations}}
\sphinxAtStartPar
\sphinxstylestrong{Gloria Meyer (Alberta):}
\sphinxhyphen{} Claimed: Basic, eligible dependant, transferred tuition
\sphinxhyphen{} Appears accurate
\sphinxAtStartPar
\sphinxstylestrong{Luc Laframboise (Québec):}
\sphinxhyphen{} Claimed: Basic, spouse, dependant in school, tuition transfer
\sphinxhyphen{} Appropriate provincial and federal claims made
\sphinxAtStartPar
\sphinxstylestrong{Ingrid Johansson (Alberta, Single Parent):}
\sphinxhyphen{} Claimed credits for two children
\sphinxhyphen{} \sphinxstylestrong{Overclaimed} dependant credit \textendash{} only one is eligible
\sphinxhyphen{} Needs correction on federal and AB TD1 forms
\sphinxstepscope
\chapter{RATES FOR 2025}
\label{\detokenize{rates_2025:rates-for-2025}}\label{\detokenize{rates_2025::doc}}

View File

@@ -7,10 +7,23 @@
\contentsline {subsection}{\numberline {2.1.2}Journal Entries}{5}{subsection.2.1.2}%
\contentsline {chapter}{\numberline {3}REVIEW QUESTIONS}{7}{chapter.3}%
\contentsline {section}{\numberline {3.1}New Employee Information}{7}{section.3.1}%
\contentsline {chapter}{\numberline {4}RATES FOR 2025}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{9}{section.4.1}%
\contentsline {section}{\numberline {4.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{9}{section.4.2}%
\contentsline {section}{\numberline {4.3}References}{10}{section.4.3}%
\contentsline {chapter}{\numberline {5}REFERENCES}{11}{chapter.5}%
\contentsline {chapter}{\numberline {6}Errors and Errata}{13}{chapter.6}%
\contentsline {chapter}{\numberline {7}Glossary}{15}{chapter.7}%
\contentsline {chapter}{\numberline {4}OBNOARDING EMPLOYEE}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}Employment Standards Requirements}{9}{section.4.1}%
\contentsline {section}{\numberline {4.2}Internal Forms}{9}{section.4.2}%
\contentsline {subsection}{\numberline {4.2.1}Authorization for Hiring}{9}{subsection.4.2.1}%
\contentsline {subsection}{\numberline {4.2.2}Union Membership}{9}{subsection.4.2.2}%
\contentsline {subsection}{\numberline {4.2.3}Benefit Enrollment Forms}{10}{subsection.4.2.3}%
\contentsline {subsection}{\numberline {4.2.4}Confidentiality Agreement}{10}{subsection.4.2.4}%
\contentsline {section}{\numberline {4.3}Required Federal and Provincial/Territorial Forms}{10}{section.4.3}%
\contentsline {subsection}{\numberline {4.3.1}Tax Credits (TD1)}{10}{subsection.4.3.1}%
\contentsline {subsection}{\numberline {4.3.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \textendash {} Québec)}{11}{subsection.4.3.2}%
\contentsline {section}{\numberline {4.4}Content Review Highlights}{11}{section.4.4}%
\contentsline {section}{\numberline {4.5}Review Questions (Sample)}{11}{section.4.5}%
\contentsline {section}{\numberline {4.6}Example Evaluations}{12}{section.4.6}%
\contentsline {chapter}{\numberline {5}RATES FOR 2025}{13}{chapter.5}%
\contentsline {section}{\numberline {5.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{13}{section.5.1}%
\contentsline {section}{\numberline {5.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{13}{section.5.2}%
\contentsline {section}{\numberline {5.3}References}{14}{section.5.3}%
\contentsline {chapter}{\numberline {6}REFERENCES}{15}{chapter.6}%
\contentsline {chapter}{\numberline {7}Errors and Errata}{17}{chapter.7}%
\contentsline {chapter}{\numberline {8}Glossary}{19}{chapter.8}%